taxcalc 4.6.1__py3-none-any.whl → 4.6.3__py3-none-any.whl

taxcalc/policy.py

@@ -8,6 +8,7 @@ Tax-Calculator federal tax policy Policy class.
 import os
 import json
 from pathlib import Path
+import paramtools
 from taxcalc.parameters import Parameters
 from taxcalc.growfactors import GrowFactors
 
@@ -131,13 +132,34 @@ class Policy(Parameters):
         """
         return Parameters._read_json_revision(obj, 'policy')
 
-    def implement_reform(self, reform,
+    def implement_reform(self, reform: dict,
                          print_warnings=True, raise_errors=True):
         """
-        Implement reform using Tax-Calculator syled reforms/adjustments. Users
-        may also use the adjust method with ParamTools styled reforms.
+        Implement reform using a Tax-Calculator-style reform dictionary.
         """
-        # need to do conversion:
+        if not isinstance(reform, dict):
+            raise paramtools.ValidationError(
+                {'errors': {'schema': 'reform must be a dictionary'}},
+                None
+            )
+        deprecated_parameters = [
+            'ID_AmountCap_Switch',
+            'ID_AmountCap_rt',
+            'ID_BenefitCap_Switch',
+            'ID_BenefitCap_rt',
+            'ID_BenefitSurtax_Switch',
+            'ID_BenefitSurtax_crt',
+            'ID_BenefitSurtax_trt',
+            'ID_BenefitSurtax_em',
+        ]
+        for param in reform.keys():
+            if param in deprecated_parameters:
+                print(
+                    f'DEPRECATION WARNING: the {param} policy parameter\n'
+                    'is scheduled to be removed in Tax-Calculator 5.0.0;\n'
+                    'if you think this removal should not happen, open an\n'
+                    'issue on GitHub to make your case for non-removal.'
+                )
         return self._update(reform, print_warnings, raise_errors)
 
     @staticmethod

taxcalc/policy_current_law.json

@@ -6,7 +6,7 @@
                 "validators": {
                     "range": {
                         "min": 2013,
-                        "max": 2034
+                        "max": 2035
                     }
                 }
             },
@@ -21819,7 +21819,7 @@
         "validators": {
             "range": {
                 "min": 0,
-                "max": "CTC_c"
+                "max": 9e+99
             }
         },
         "compatible_data": {

taxcalc/reforms/REFORMS.md

@@ -34,8 +34,6 @@ in this section.
 
 - [2016 Trump Campaign Tax Plan](Trump2016.json)
 
-- [2016 Clinton Campaign Tax Plan](Clinton2016.json)
-
 - [2017 Trump Administration Tax Plan](Trump2017.json)
 
 - [2017 Brown-Khanna GAIN Act](BrownKhanna.json)

taxcalc/reforms/ext.json

@@ -34,8 +34,6 @@
     "CTC_c": {"2026": 2000.00},
     "ACTC_c": {"2026": 1776.67},
     "ACTC_c-indexed": {"2026": true},
-    "ACTC_c": {"2032": 2000.00},
-    "ACTC_c-indexed": {"2032": false},
     "ODC_c": {"2026": 500.00},
     "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
     "ACTC_Income_thd": {"2026": 2500.00},

taxcalc/taxcalcio.py

@@ -18,7 +18,7 @@ from taxcalc.consumption import Consumption
 from taxcalc.growdiff import GrowDiff
 from taxcalc.growfactors import GrowFactors
 from taxcalc.calculator import Calculator
-from taxcalc.utils import (delete_file, write_graph_file,
+from taxcalc.utils import (json_to_dict, delete_file, write_graph_file,
                            add_quantile_table_row_variable,
                            unweighted_sum, weighted_sum)
 
@@ -54,6 +54,9 @@ class TaxCalcIO():
         None implies economic assumptions are standard assumptions,
         or string is name of optional ASSUMP file.
 
+    runid: int
+        run id value to use for simpler output file names
+
     silent: boolean
         whether or not to suppress action messages.
 
@@ -64,7 +67,7 @@ class TaxCalcIO():
     # pylint: disable=too-many-instance-attributes
 
     def __init__(self, input_data, tax_year, baseline, reform, assump,
-                 silent=True):
+                 runid=0, silent=True):
         # pylint: disable=too-many-arguments,too-many-positional-arguments
         # pylint: disable=too-many-branches,too-many-statements,too-many-locals
         self.silent = silent
@@ -133,7 +136,17 @@ class TaxCalcIO():
                     msg = f'{fname} does not end in .json'
                     self.errmsg += f'ERROR: BASELINE file name {msg}\n'
                 # check existence of BASELINE file
-                if not os.path.isfile(bas):
+                if os.path.isfile(bas):
+                    # check validity of JSON text
+                    with open(bas, 'r', encoding='utf-8') as jfile:
+                        json_text = jfile.read()
+                        try:
+                            _ = json_to_dict(json_text)
+                        except ValueError as valerr:  # pragma: no cover
+                            msg = f'{bas} contains invalid JSON'
+                            self.errmsg += f'ERROR: BASELINE file {msg}\n'
+                            self.errmsg += f'{valerr}'
+                else:
                     msg = f'{bas} could not be found'
                     self.errmsg += f'ERROR: BASELINE file {msg}\n'
                 # add fname to list of basnames used in output file names
@@ -167,7 +180,17 @@ class TaxCalcIO():
                     msg = f'{fname} does not end in .json'
                     self.errmsg += f'ERROR: REFORM file name {msg}\n'
                 # check existence of REFORM file
-                if not os.path.isfile(rfm):
+                if os.path.isfile(rfm):
+                    # check validity of JSON text
+                    with open(rfm, 'r', encoding='utf-8') as jfile:
+                        json_text = jfile.read()
+                        try:
+                            _ = json_to_dict(json_text)
+                        except ValueError as valerr:  # pragma: no cover
+                            msg = f'{rfm} contains invalid JSON'
+                            self.errmsg += f'ERROR: REFORM file {msg}\n'
+                            self.errmsg += f'{valerr}'
+                else:
                     msg = f'{rfm} could not be found'
                     self.errmsg += f'ERROR: REFORM file {msg}\n'
                 # add fname to list of refnames used in output file names
@@ -205,6 +228,9 @@ class TaxCalcIO():
             self.errmsg += f'ERROR: {msg}\n'
         # create OUTPUT file name and delete any existing output files
         self.output_filename = f'{inp}{bas}{ref}{asm}.xxx'
+        self.runid = runid
+        if runid > 0:
+            self.output_filename = f'run{runid}-{str(tax_year)[2:]}.xxx'
         self.delete_output_files()
         # initialize variables whose values are set in init method
         self.calc_ref = None
@@ -215,13 +241,13 @@ class TaxCalcIO():
         Delete all output files derived from self.output_filename.
         """
         extensions = [
-            '-params.bas',
-            '-params.ref',
-            '-tables.text',
+            '-params.baseline',
+            '-params.reform',
+            '.tables',
             '-atr.html',
             '-mtr.html',
-            '-pch.html',
-            '.db',
+            '-chg.html',
+            '.dumpdb',
         ]
         for ext in extensions:
             delete_file(self.output_filename.replace('.xxx', ext))
@@ -458,13 +484,18 @@ class TaxCalcIO():
         """
         # update self.output_filename and delete output files
         parts = self.output_filename.split('-')
-        parts[1] = str(year)[2:]
+        if self.runid == 0:  # if using legacy output file names
+            parts[1] = str(year)[2:]
+        else:  # if using simpler output file names (runN-YY.xxx)
+            subparts = parts[1].split('.')
+            subparts[0] = str(year)[2:]
+            parts[1] = '.'.join(subparts)
         self.output_filename = '-'.join(parts)
         self.delete_output_files()
         # advance baseline and reform Calculator objects to specified year
         self.calc_bas.advance_to_year(year)
         self.calc_ref.advance_to_year(year)
-        idata = 'Advance input data and ' if aging_data else 'Advance'
+        idata = 'Advance input data and' if aging_data else 'Advance'
         if not self.silent:
             print(f'{idata} policy to {year}')
 
@@ -550,21 +581,22 @@ class TaxCalcIO():
         """
         Write baseline and reform policy parameter values to separate files.
         """
+        year = self.calc_bas.current_year
         param_names = Policy.parameter_list()
-        fname = self.output_filename.replace('.xxx', '-params.bas')
+        fname = self.output_filename.replace('.xxx', '-params.baseline')
         with open(fname, 'w', encoding='utf-8') as pfile:
             for pname in param_names:
                 pval = self.calc_bas.policy_param(pname)
-                pfile.write(f'{pname} {pval}\n')
+                pfile.write(f'{year} {pname} {pval}\n')
         if not self.silent:
             print(  # pragma: no cover
                 f'Write baseline policy parameter values to file {fname}'
             )
-        fname = self.output_filename.replace('.xxx', '-params.ref')
+        fname = self.output_filename.replace('.xxx', '-params.reform')
         with open(fname, 'w', encoding='utf-8') as pfile:
             for pname in param_names:
                 pval = self.calc_ref.policy_param(pname)
-                pfile.write(f'{pname} {pval}\n')
+                pfile.write(f'{year} {pname} {pval}\n')
         if not self.silent:
             print(  # pragma: no cover
                 f'Write reform policy parameter values to file {fname}'
@@ -575,7 +607,7 @@ class TaxCalcIO():
         Write tables to text file.
         """
         # pylint: disable=too-many-locals
-        tab_fname = self.output_filename.replace('.xxx', '-tables.text')
+        tab_fname = self.output_filename.replace('.xxx', '.tables')
         # skip tables if there are not some positive weights
         if self.calc_bas.total_weight() <= 0.:
             with open(tab_fname, 'w', encoding='utf-8') as tfile:
@@ -600,10 +632,21 @@ class TaxCalcIO():
         diff = nontax + change  # using expanded_income under baseline policy
         diffdf = pd.DataFrame(data=np.column_stack(diff), columns=all_vars)
         # write each kind of distributional table
+        year = self.calc_bas.current_year
         with open(tab_fname, 'w', encoding='utf-8') as tfile:
-            TaxCalcIO.write_decile_table(distdf, tfile, tkind='Reform Totals')
+            TaxCalcIO.write_decile_table(
+                distdf,
+                tfile,
+                year,
+                tkind='Reform Totals',
+            )
             tfile.write('\n')
-            TaxCalcIO.write_decile_table(diffdf, tfile, tkind='Differences')
+            TaxCalcIO.write_decile_table(
+                diffdf,
+                tfile,
+                year,
+                tkind='Differences',
+            )
         # delete intermediate DataFrame objects
         del distdf
         del diffdf
@@ -614,7 +657,7 @@ class TaxCalcIO():
             )
 
     @staticmethod
-    def write_decile_table(dfx, tfile, tkind='Totals'):
+    def write_decile_table(dfx, tfile, year, tkind='Totals'):
         """
         Write to tfile the tkind decile table using dfx DataFrame.
         """
@@ -642,7 +685,10 @@ class TaxCalcIO():
             weighted_sum, 'combined', include_groups=False
         ).values[:, 1]
         # write decile table to text file
-        row = f'Weighted Tax {tkind} by Baseline Expanded-Income Decile\n'
+        row = (
+            f'Weighted Tax {tkind} by '
+            f'Baseline Expanded-Income Decile for {year}\n'
+        )
         tfile.write(row)
         # pylint: disable=consider-using-f-string
         rowfmt = '{}{}{}{}{}{}\n'
@@ -696,8 +742,8 @@ class TaxCalcIO():
         pos_wght_sum = self.calc_ref.total_weight() > 0.0
         fig = None
         # percentage-aftertax-income-change graph
-        pch_fname = self.output_filename.replace('.xxx', '-pch.html')
-        pch_title = 'PCH by Income Percentile'
+        pch_fname = self.output_filename.replace('.xxx', '-chg.html')
+        pch_title = 'CHG by Income Percentile'
         if pos_wght_sum:
             fig = self.calc_bas.pch_graph(self.calc_ref, pop_quantiles=False)
             write_graph_file(fig, pch_fname, pch_title)
@@ -824,16 +870,41 @@ class TaxCalcIO():
         # begin main logic
         assert isinstance(dump_varlist, list)
         assert len(dump_varlist) > 0
-        db_fname = self.output_filename.replace('.xxx', '.db')
+        db_fname = self.output_filename.replace('.xxx', '.dumpdb')
         dbcon = sqlite3.connect(db_fname)
         # write base table
         outdf = pd.DataFrame()
         for var in TaxCalcIO.BASE_DUMPVARS:
             outdf[var] = self.calc_bas.array(var)
-        outdf['income_group'] = 0
+        expanded_income_bin_edges = [  # default income_group definition
+            -1e300,  # essentially -infinity
+            50e3,
+            100e3,
+            250e3,
+            500e3,
+            1e6,
+            1e300,  # essentially +infinity
+        ]
+        outdf['income_group'] = 1 + pd.cut(  # default base.income_group values
+            outdf['expanded_income'],
+            expanded_income_bin_edges,
+            right=False,  # bins are defined as [lo_edge, hi_edge)
+            labels=False,  # pd.cut returns bins numbered 0,1,2,...
+        )
         assert len(outdf.index) == self.calc_bas.array_len
         outdf.to_sql('base', dbcon, index=False)
         del outdf
+        # write income_group_definition table
+        num_groups = len(expanded_income_bin_edges) - 1
+        outdf = pd.DataFrame()
+        outdf['income_group'] = np.array([
+            1 + grp for grp in range(0, num_groups)
+        ])
+        outdf['income_lower'] = np.array(expanded_income_bin_edges[:-1])
+        outdf['income_up_to'] = np.array(expanded_income_bin_edges[1:])
+        assert len(outdf.index) == num_groups
+        outdf.to_sql('income_group_definition', dbcon, index=False)
+        del outdf
         # write baseline table
         outdf = dump_output(
             self.calc_bas, dump_varlist, mtr_itax_bas, mtr_ptax_bas,

taxcalc/tests/conftest.py

@@ -71,7 +71,7 @@ def fixture_test_reforms(tests_path):
     Execute logic only once rather than on each pytest-xdist node.
     """
     # pylint: disable=too-many-locals,too-many-statements
-    num_reforms = 64  # must be same as NUM_REFORMS in test_reforms.py
+    num_reforms = 63  # must be same as NUM_REFORMS in test_reforms.py
     handling_logic = ('PYTEST_XDIST_WORKER' not in os.environ or
                       os.environ['PYTEST_XDIST_WORKER'] == 'gw0')
     initfile = os.path.join(tests_path, 'reforms_actual_init')

taxcalc/tests/reforms.json

@@ -543,17 +543,6 @@
   },
 
   "55": {
-      "baseline": "2017_law.json",
-      "start_year": 2017,
-      "value": {"ID_AmountCap_rt": 0.02,
-                "ID_AmountCap_Switch":
-                [false, true, true, false, false, false, false]},
-      "name": "Limit amount of S&L deduction to 2% AGI",
-      "output_type": "iitax",
-      "compare_with": {"Budget Options": [44.1, 86.6, 87.1, 91.2]}
-  },
-
-  "56": {
       "baseline": "policy_current_law.json",
       "start_year": 2017,
       "value": {"parameter_indexing_CPI_offset": 0},
@@ -562,7 +551,7 @@
       "compare_with": {}
   },
 
-  "57": {
+  "56": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"PT_rt7": 0.35,
@@ -572,7 +561,7 @@
       "compare_with": {}
   },
 
-  "58": {
+  "57": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"PT_wages_active_income": true,
@@ -583,7 +572,7 @@
       "compare_with": {}
   },
 
-  "59": {
+  "58": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"CTC_new_c": 1000,
@@ -595,7 +584,7 @@
       "compare_with": {}
   },
 
-  "60": {
+  "59": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"CTC_new_c": 1000,
@@ -608,7 +597,7 @@
       "compare_with": {}
   },
 
-  "61": {
+  "60": {
       "baseline": "2017_law.json",
       "start_year": 2017,
       "value": {"ID_Charity_hc": 1,
@@ -619,7 +608,7 @@
       "compare_with": {}
   },
 
-  "62": {
+  "61": {
       "baseline": "2017_law.json",
       "start_year": 2019,
       "value": {"EITC_basic_frac": 0.5},
@@ -628,7 +617,7 @@
       "compare_with": {}
   },
 
-  "63": {
+  "62": {
       "baseline": "policy_current_law.json",
       "start_year": 2019,
       "value": {"EITC_indiv": true},
@@ -637,7 +626,7 @@
       "compare_with": {}
   },
 
-  "64": {
+  "63": {
       "baseline": "policy_current_law.json",
       "start_year": 2019,
       "value": {"RPTC_rt": 0.062,

taxcalc/tests/reforms_expect.csv

@@ -53,13 +53,12 @@ rid,res1,res2,res3,res4
 52,-187.0,-187.5,-193.6,-201.6
 53,-130.0,-129.3,-132.7,-137.7
 54,30.7,33.2,31.4,41.0
-55,86.1,90.8,94.7,102.1
-56,0.0,0.0,0.0,0.0
-57,-14.1,-15.6,-15.9,-14.4
-58,-15.5,-17.0,-17.4,-15.8
-59,-66.9,-66.9,-67.0,-67.1
-60,-67.3,-67.2,-67.3,-67.4
-61,-1.0,-0.6,-0.8,-1.7
-62,-17.4,-18.0,-24.3,-20.0
-63,-12.7,-13.0,-23.4,-13.8
-64,-46.9,-48.1,-49.2,-52.0
+55,0.0,0.0,0.0,0.0
+56,-14.1,-15.6,-15.9,-14.4
+57,-15.5,-17.0,-17.4,-15.8
+58,-66.9,-66.9,-67.0,-67.1
+59,-67.3,-67.2,-67.3,-67.4
+60,-1.0,-0.6,-0.8,-1.7
+61,-17.4,-18.0,-24.3,-20.0
+62,-12.7,-13.0,-23.4,-13.8
+63,-46.9,-48.1,-49.2,-52.0

taxcalc/tests/test_4package.py

@@ -68,7 +68,6 @@ def test_for_consistency(tests_path):
         'coverage',
         "pip",
         "jupyter-book",
-        "marshmallow>=3.22, <4.0",  # TODO: drop this after ParamTools is fixed
         "setuptools"
     ])
     # read conda.recipe/meta.yaml requirements

taxcalc/tests/test_parameters.py

@@ -11,8 +11,8 @@ import json
 import math
 import tempfile
 import numpy as np
-import paramtools
 import pytest
+import paramtools
 from taxcalc.parameters import Parameters, is_paramtools_format
 from taxcalc.policy import Policy
 from taxcalc.consumption import Consumption
@@ -125,7 +125,8 @@ def test_params_class(revision, expect, params_json_file):
         """
         The Params class is derived from the abstract base Parameter class.
         """
-        # pylint: disable=too-few-public-methods,abstract-method
+        # pylint: disable=abstract-method
+
         DEFAULTS_FILE_NAME = params_json_file.name
         DEFAULTS_FILE_PATH = ''
         START_YEAR = 2001
@@ -143,6 +144,8 @@ def test_params_class(revision, expect, params_json_file):
             """
             self._update(revision, print_warnings, raise_errors)
 
+        # intentionally do not define a set_rates(self) method
+
     # test Params class
     prms = Params()
 
@@ -190,9 +193,6 @@ def test_json_file_contents(tests_path, fname):
     first_year = Policy.JSON_START_YEAR
     last_known_year = Policy.LAST_KNOWN_YEAR  # for indexed parameter values
     known_years = set(range(first_year, last_known_year + 1))
-    # for TCJA-reverting long_params
-    long_known_years = set(range(first_year, last_known_year + 1))
-    long_known_years.add(2026)
     # check elements in each parameter sub-dictionary
     failures = ''
     path = os.path.join(tests_path, "..", fname)
@@ -284,7 +284,6 @@ def test_parameters_mentioned(tests_path, jfname, pfname):
         path = os.path.join(tests_path, '..', pfname)
         with open(path, 'r', encoding='utf-8') as pfile:
             code_text = pfile.read()
-    # pylint: enable=consider-using-join
     # check that each param (without leading _) is mentioned in code text
     for pname in allparams:
         if pname == "schema":
@@ -294,6 +293,7 @@ def test_parameters_mentioned(tests_path, jfname, pfname):
 
 # following tests access private methods, so pylint: disable=protected-access
 
+
 class ArrayParams(Parameters):
     """ArrayParams class"""
     defaults = {
@@ -498,10 +498,9 @@ def test_expand_2d_already_filled():
     """
     One of several _expand_?D tests.
     """
-    # pylint doesn't like caps in var name, so  pylint: disable=invalid-name
-    _II_brk2 = [[36000., 72250., 36500., 48600., 72500., 36250.],
-                [38000., 74000., 36900., 49400., 73800., 36900.],
-                [40000., 74900., 37450., 50200., 74900., 37450.]]
+    ii_brk2 = [[36000., 72250., 36500., 48600., 72500., 36250.],
+               [38000., 74000., 36900., 49400., 73800., 36900.],
+               [40000., 74900., 37450., 50200., 74900., 37450.]]
 
     years = [2013, 2014, 2015]
     params = ArrayParams(
@@ -509,27 +508,28 @@ def test_expand_2d_already_filled():
         label_to_extend=None,
     )
     params.adjust({
-        "II_brk2": params.from_array("II_brk2", np.array(_II_brk2), year=years)
+        "II_brk2": params.from_array("II_brk2", np.array(ii_brk2), year=years)
     })
 
     params.extend(
         params=["II_brk2"], label="year", label_values=years
     )
     res = params.to_array("II_brk2", year=years)
-    assert np.allclose(res, np.array(_II_brk2), atol=0.01, rtol=0.0)
+    assert np.allclose(res, np.array(ii_brk2), atol=0.01, rtol=0.0)
 
 
 def test_expand_2d_partial_expand():
     """
     One of several _expand_?D tests.
     """
-    # pylint doesn't like caps in var name, so  pylint: disable=invalid-name
-    _II_brk2 = [[36000.0, 72250.0, 36500.0, 48600.0, 72500.0, 36250.0],
-                [38000.0, 74000.0, 36900.0, 49400.0, 73800.0, 36900.0],
-                [40000.0, 74900.0, 37450.0, 50200.0, 74900.0, 37450.0]]
+    ii_brk2 = [
+        [36000.0, 72250.0, 36500.0, 48600.0, 72500.0, 36250.0],
+        [38000.0, 74000.0, 36900.0, 49400.0, 73800.0, 36900.0],
+        [40000.0, 74900.0, 37450.0, 50200.0, 74900.0, 37450.0],
+    ]
     # We have three years worth of data, need 4 years worth,
     # but we only need the inflation rate for year 3 to go
-    # from year 3 -> year 4
+    # from year 3 to year 4
     inf_rates = [0.02, 0.02, 0.03]
     exp1 = 40000. * 1.03
     exp2 = 74900. * 1.03
@@ -545,11 +545,7 @@ def test_expand_2d_partial_expand():
     years = [2013, 2014, 2015]
     params = ArrayParams(array_first=False, label_to_extend=None)
     params.adjust({
-        "II_brk2": params.from_array(
-            "II_brk2",
-            np.array(_II_brk2),
-            year=years
-        )
+        "II_brk2": params.from_array("II_brk2", np.array(ii_brk2), year=years)
     })
     params._inflation_rates[:3] = inf_rates
     params.extend(